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Abacus

1998 - 2024

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
Bibliographic data for series maintained by Wiley-Blackwell Digital Licensing () and Christopher F. Baum ().

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Volume 60, month 06, 2024

Interpreting IFRS: The Evolving Role of Agenda Decisions pp. 205-235 Downloads
Paola Ramassa and Alberto Quagli
Is One Head Better Than Two? Dual Leadership and Firm Performance During the COVID‐19 Crisis pp. 236-271 Downloads
Md Reiazul Haque, Md Lutfur Rahman and Mohammed Abdullah Al Mamun
Corporate Governance Reforms and Analyst Forecasts: International Evidence pp. 272-304 Downloads
Simeng Liu, Kun Tracy Wang and Yue Wu
Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China pp. 305-337 Downloads
Shaorou Hu, Ming Liu, Nan Liu and Xialin Guo
Does Portfolio Momentum Beat Analyst Advice? pp. 338-364 Downloads
Jaeyong Lee, Jonathan A. Batten, Hyuna Ham and Doojin Ryu
Ex‐military Top Executives and Corporate Violations: Evidence from China pp. 365-398 Downloads
Dunli Zhang, Jinzhao Zhou and Jingjuan Ma
The Regulatory Approach of James R. Doty: PCAOB Chair 2011–2018 pp. 399-418 Downloads
John D. Keyser

Volume 60, month 03, 2024

Accounting for Inflation: The Dog That Didn't Bark pp. 1-12 Downloads
Ray Ball
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’ pp. 13-20 Downloads
Richard D. Morris
Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’ pp. 21-22 Downloads
S. P. Kothari
The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting pp. 23-48 Downloads
Hyung Il Oh and Stephen Penman
The Effect of Organizational Climate on Sell‐side Analyst Turnover and Performance pp. 49-90 Downloads
Wai Fong Chua, Yu Flora Kuang and Yi (Ava) Wu
Valuation Implications of Mandatory CSR Expenditure in India pp. 91-129 Downloads
Sudipta Bose, Peter M. Clarkson and Gordon D. Richardson
Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy pp. 130-171 Downloads
Rui Ye, Saeed Heravi and Jason Xiao
Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements pp. 172-204 Downloads
Clarence Goh

Volume 59, month 12, 2023

Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt pp. 901-953 Downloads
Kun Tracy Wang and Nathan Zhenghang Zhu
Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures pp. 954-982 Downloads
Curtis Farnsel
Board Connections and Dividend Policy pp. 983-1040 Downloads
Kambar Farooq, Muhammad Azeem, Chin Man Chui and Jun (Tony) Ruan
Analyst Research Activity During the COVID‐19 Pandemic pp. 1041-1073 Downloads
Pawel Bilinski
Why Do Analysts use a Zero Forecast for Other Comprehensive Income? pp. 1074-1115 Downloads
Mark Wallis
Voluntary Carbon Reporting Prediction: A Machine Learning Approach pp. 1116-1166 Downloads
Geoffrey Frost, Stewart Jones and Muchen Yu

Volume 59, month 09, 2023

Regulating the Market for Audit Services: A Game Theoretic Approach pp. 697-734 Downloads
Konstantinos Eleftheriou, Iliya Komarev and Paul Klumpes
Country‐level Accounting Enforcement and IPO Underpricing pp. 735-775 Downloads
Jochen Bigus and Florian Dreyer
Financialization and Corporate Performance in China: Promotion or Inhibition? pp. 776-817 Downloads
Shan Xu and Lili Guo
Do Excess Funds Make Financially Constrained Firms Better Off? Evidence from IPOs in China pp. 818-846 Downloads
Chunfang Cao, Wenxuan Hou, Xiumei Liu and Hongbo Pan
Could Accounting Have Saved Itself from the Antitrust Laws?Revisiting the Antitrust Investigations into the US Accounting Profession 1966–1990 pp. 847-871 Downloads
Michael E. Doron
Risk Analysis of Pension Fund Investment Choices pp. 872-898 Downloads
Emawtee Bissoondoyal‐Bheenick, Robert Brooks and Hung Xuan Do

Volume 59, month 06, 2023

Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link pp. 493-540 Downloads
Sudipta Bose and Chuan Yu
The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China pp. 541-569 Downloads
Xingtong Fang, Kaigang He, Beilei Mei and Jianfang Ye
Disentangling Sentiment from Cyclicality in Firm Capital Structure pp. 570-605 Downloads
Haitham A. Al‐Zoubi, Jennifer A. O'Sullivan, Aktham I. Al‐Maghyereh and Brendan J. Lambe
An Empirical Investigation of the Effect of CFO Power on Disclosure Quality pp. 606-649 Downloads
Lutfa Tilat Ferdous, Kamran Ahmed and Darren Henry
Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels pp. 650-696 Downloads
Sarowar Hossain, Jeff Coulton and Jenny Jing Wang

Volume 59, month 03, 2023

SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA pp. 1-5 Downloads
Liansheng Wu and Jason Xiao
Should More Internally Generated Intangible Assets Be Recognized? A Commentary pp. 6-31 Downloads
Xuejing Xie and Weiguo Zhang
When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences pp. 32-75 Downloads
Le Lin, Ke Liao and Deren Xie
Corporate Innovation and Disclosure Strategy pp. 76-133 Downloads
Zheyuan Zhang, Huiying Wu, Sammy Xiaoyan Ying and Jiaxing You
Does the Prohibition of Long‐lived Asset Impairment Reversals Affect Corporate Innovation? Evidence from a Quasi‐experiment in China pp. 134-162 Downloads
Huilong Liu, Jianqiu Liu, Hong Wang and Dan Yang
Using Available‐for‐sale Securities to Smooth Earnings: Evidence from China pp. 163-196 Downloads
Ruichang Lu, Weijia He and Xiaojun Zhang
Multiple Large Shareholders and Financial Reporting Quality: Evidence from China pp. 197-229 Downloads
Rongli Yuan, Yadong Han and Zhanliao Chen
Audit Effort and Stock Price Crash Risk pp. 230-257 Downloads
Xiaomei Han, Wei Luo, Liansheng Wu and Wei Zhou
Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts pp. 258-299 Downloads
Meng Lyu, Xiaojie Christine Sun and Bing Wang
Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management pp. 300-339 Downloads
Ran An, Wentao Li, Di Wang, Yanyan Wang and Lisheng Yu
The Effect of Audit Partner Diversity on Audit Quality: Evidence from China pp. 340-380 Downloads
Kevin Koh, Li Li, Xuejiao Liu and Chunfei Wang
Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments pp. 381-410 Downloads
Lijing Tong, Bin Wu and Min Zhang
The Benefit of Frequent Corporate Philanthropy pp. 411-436 Downloads
Bingxuan Lin, Jianhua Liu, Rui Lu and Liang Sun
I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance pp. 437-465 Downloads
Xin Wang, Jiacai Xiong, Caiyue Ouyang and Feida Zhang
A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms pp. 466-492 Downloads
Chengfang Wang, Tingting Ye, Jiyuan Li and Changli Zeng

Volume 58, month 12, 2022

Excess Cash Holdings, Stock Returns, and Investment Organicity: Evidence from UK Investment Announcements pp. 603-647 Downloads
Edward Jones, Hao Li and Oluwagbenga Adamolekun
The Post‐earnings Announcement Drift: A Pre‐earnings Announcement Effect? A Multi‐period Analysis pp. 648-678 Downloads
A. William Richardson and Kevin Veenstra
Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility pp. 679-713 Downloads
Muzhi Wang and Weichen Yan
Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading? pp. 714-741 Downloads
Tao Chen and Andreas Karathanasopoulos
Moderating Effect of Error Source on the Continued Influence of Retracted Disclosure on Individual Investors’ Judgements pp. 742-758 Downloads
Seet‐Koh Tan
Who's Greenwashing Via the Media and What are the Consequences? Evidence From China pp. 759-786 Downloads
Jerry Cao, Robert Faff, Jing He and Yong Li

Volume 58, month 09, 2022

The Effect of Dialect Sharing on Corporate Cash Holdings in China pp. 393-431 Downloads
Guoqiang Hu, Jason Zezhong Xiao and Yuhan Zhen
Regulation‐induced Disclosures: Evidence of Information Overload? pp. 432-478 Downloads
Joost Impink, Mari Paananen and Annelies Renders
The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties pp. 479-522 Downloads
Nathan Zhenghang Zhu, Kun Tracy Wang and Mark Wilson
The Capitalization Effect of Imputation Credits on Expected Stock Returns pp. 523-566 Downloads
Anh Le, Xiangkang Yin and Jing Zhao
Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity pp. 567-588 Downloads
Jonathan Batten, Harald Kinateder and Niklas Wagner
Audit Risk Evaluation Using Data Envelopment Analysis with Ordinal Data pp. 589-602 Downloads
Gholam R. Amin, Osama El‐Temtamy and Samy Garas

Volume 58, month 06, 2022

Concepts‐based Accounting Standards pp. 209-232 Downloads
Mark Penno
Individuating Assets and Liabilities in Financial Accounting pp. 233-261 Downloads
Brian A. Rutherford
An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2 pp. 262-299 Downloads
Tuba Toksoz
Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940 pp. 300-333 Downloads
John Richard Edwards and Trevor Boyns
How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation pp. 334-364 Downloads
Kevin Holland, Sarah Lindop and Nor Shaipah Abdul Wahab
Do Firms Learn from Pre‐announcement Experience? Evidence from Optimistic Pre‐announcements and Market Responses pp. 365-392 Downloads
Youngdeok Lim and Hyung Il Oh

Volume 58, month 03, 2022

Financial Market Manipulation, Whistleblowing, and the Common Good: Evidence from the LIBOR Scandal pp. 1-23 Downloads
Jonathan Batten, Igor LonČarski and Peter G. Szilagyi
Signalling in Initial Coin Offerings: The Key Role of Entrepreneurs’ Self‐efficacy and Media Presence pp. 24-61 Downloads
Daniel Czaja and Florian Röder
Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study pp. 62-104 Downloads
Andrei Filip, Gerald J. Lobo, Luc Paugam and Hervé Stolowy
Misvaluation and the Asset Growth Anomaly pp. 105-141 Downloads
Neophytos Lambertides
Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK pp. 142-173 Downloads
Lorenzo Simoni, Stefan Schaper and Christian Nielsen
Terrorism and Corporate Tax Avoidance pp. 174-208 Downloads
Haoran Xu and William J. Moser
Page updated 2024-07-16